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This quarter’s Accounting Methods Spotlight features:
- Simplified corporate alternative minimum tax rules offer relief on broad range of issues
- Treasury and IRS issue final regulations on interest capitalization rules for improvements constituting designated property
- Treasury and IRS identify guidance priorities
- Some states decouple from OBBBA’s provisions
- FAQs on Section 163(j) business interest limitation are updated
Accounting Methods Spotlight Q4 2025
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